How do I know if my product is covered by CBAM?

Coverage is driven by the CN (Combined Nomenclature) customs code of the good you import, as listed in Annex I of Regulation (EU) 2023/956. Find the CN code of your import and check whether it appears in Annex I. A steel sheet is covered; a finished car made of steel is not, because it has a different CN code that is not listed.

Are screws and bolts covered by CBAM?

Yes. Iron and steel fasteners (screws, bolts, nuts, washers and similar) under CN heading 7318 are in scope, as a deliberate anti-circumvention measure. Tubes, pipes and fittings of steel and aluminium are also covered. If you import these, check them even if the finished product you make is not covered.

Are cars and machinery covered by CBAM?

No. Complex finished products such as vehicles, machinery and appliances sit under CN codes that are not in Annex I, so they are not covered, even though they contain steel and aluminium. The Commission has proposed extending CBAM to about 180 downstream products from 2028, but that is a proposal, not law.

CBAM goods & CN codes: what's covered

Whether CBAM applies to an import is decided by its CN (Combined Nomenclature) customs code. If that code is listed in Annex I of Regulation (EU) 2023/956, the good is covered. Search below by CN heading, good or sector to see what falls in scope, then confirm your exact code against Annex I.

Last updated: 8 June 2026

The short version

CBAM covers six sectors by CN code: cement, iron & steel, aluminium, fertilisers, electricity and hydrogen. It reaches the raw and semi-finished goods, plus some downstream items such as steel fasteners (screws, bolts, nuts, washers), tubes, pipes and fittings. It does not cover complex finished products such as cars, machinery and appliances, whose CN codes are not in Annex I. The list here is representative; Annex I is authoritative.

How coverage is decided

It comes down to the CN code

Coverage follows the CN code

Annex I lists covered goods by their Combined Nomenclature code. Find the CN code of the good you import and check whether it is on the list, not what the good is made of or what you do with it afterwards.

Some downstream items are in

To stop importers sidestepping the rules, selected downstream steel and aluminium items are covered, notably fasteners (screws, bolts, nuts, washers) under 7318, and tubes, pipes and fittings. Check these even if your finished product is not covered.

Finished products are out

A car body or aluminium car door is not covered, because the finished product has a CN code that is not in Annex I, even though it contains steel or aluminium. The same goes for machinery and appliances.

The covered goods are defined in Annex I of Regulation (EU) 2023/956, by CN code, across the six sectors. See the official DG TAXUD CBAM page.

This list is representative, not exhaustive

The authoritative, binding list of covered goods is Annex I of Regulation (EU) 2023/956, defined by CN code. The table below shows representative CN headings and families to help you orient; it does not reproduce every sub-heading. If your exact CN code is not shown, do not assume it is out of scope. Confirm it directly against Annex I or with the official DG TAXUD guidance. Annex I, Regulation (EU) 2023/956

Search goods or CN code

24 entries shown

Representative CBAM-covered goods. Columns: sector, CN heading, description, emissions counted and notes.
Sector	CN heading	Description	Emissions counted
Cement	2523	Cement clinker, Portland cement, aluminous cement, slag cement and other hydraulic cements.Clinker (2523 10) and the various cements are the core of the cement sector.	Direct + indirect
Cement	2507 00 80	Calcined clays (other kaolinic clays).Included as a cement-sector precursor under Annex I.	Direct + indirect
Cement	2521 00 00	Limestone flux; limestone used for the manufacture of lime or cement.	Direct + indirect
Iron & steel	7201–7205	Pig iron, spiegeleisen, ferro-alloys, ferrous products from direct reduction, granules and powders of iron or steel.Primary iron and steelmaking inputs.	Direct
Iron & steel	7206–7217	Iron and non-alloy steel: ingots, semi-finished products, flat-rolled products, bars, rods and wire.The bulk of crude and semi-finished steel.	Direct
Iron & steel	7218–7229	Stainless steel and other alloy steel in various forms (semi-finished, flat-rolled, bars, rods, wire).	Direct
Iron & steel	7301–7311Downstream	Sheet piling, rails and railway material, tubes, pipes and hollow profiles, tanks, casks and containers of iron or steel.Tubes and pipes (7304–7306) are explicitly covered.	Direct
Iron & steel	7307Downstream	Tube or pipe fittings of iron or steel (couplings, elbows, sleeves, flanges).A notable downstream item: fittings are in scope to prevent circumvention, even though they are a step beyond raw steel.	Direct
Iron & steel	7308Downstream	Structures and parts of structures (bridges, towers, lattice masts, doors, columns) of iron or steel.	Direct
Iron & steel	7318Downstream	Screws, bolts, nuts, coach screws, washers, rivets and similar fasteners of iron or steel.Fasteners are explicitly in scope, the classic downstream example. If you import bolts, nuts or washers, check this heading even if your finished product is not covered.	Direct
Iron & steel	7325 / 7326Downstream	Other cast articles and other articles of iron or steel.Selected articles are covered; confirm the specific CN code against Annex I.	Direct
Aluminium	7601	Unwrought aluminium (primary and alloyed).The core primary aluminium input.	Direct
Aluminium	7603–7608	Aluminium powders, bars, rods, profiles, wire, plates, sheets, strip, foil, and tubes and pipes.Semi-finished aluminium products.	Direct
Aluminium	7609 00 00Downstream	Aluminium tube or pipe fittings (couplings, elbows, sleeves).	Direct
Aluminium	7610Downstream	Aluminium structures and parts of structures (doors, windows, frames, towers, lattice masts).	Direct
Aluminium	7611 / 7612 / 7613Downstream	Aluminium reservoirs, tanks, casks, drums and containers.	Direct
Aluminium	7614 / 7616Downstream	Stranded wire and cables, and other articles of aluminium.Selected articles are covered; confirm the specific CN code against Annex I.	Direct
Fertilisers	2808 00 00	Nitric acid; sulphonitric acids.A fertiliser-sector precursor.	Direct + indirect
Fertilisers	2814	Ammonia, anhydrous or in aqueous solution.A key fertiliser feedstock.	Direct + indirect
Fertilisers	2834 21 00	Nitrates of potassium.	Direct + indirect
Fertilisers	3102	Mineral or chemical nitrogenous fertilisers (urea, ammonium nitrate, ammonium sulphate and mixtures).Urea (3102 10) is a high-volume CBAM fertiliser good.	Direct + indirect
Fertilisers	3105	Mineral or chemical fertilisers containing two or three of nitrogen, phosphorus and potassium; other fertilisers.Covers many compound (NPK) fertilisers; some sub-headings only.	Direct + indirect
Electricity	2716 00 00	Electrical energy imported into the EU.No de minimis: electricity is in scope at any volume. Specific rules apply for default values and for electricity from coupled markets.	Direct
Hydrogen	2804 10 00	Hydrogen.No de minimis: hydrogen is in scope at any volume.	Direct

Showing 24 representative entries across the six sectors. This is a guide, not the full Annex I list. Always confirm a specific CN code against the official source.

This is guidance, not legal or tax advice. Confirm with the official sources we link or a qualified adviser. Not sure whether CBAM applies to you at all? Try the scope checker, read more by sector, or look up the default emissions values.

Sources

[1]European Commission, DG TAXUD, Carbon Border Adjustment Mechanismretrieved 8 Jun 2026
[2]Regulation (EU) 2023/956 (CBAM), Annex I (covered goods by CN code)retrieved 8 Jun 2026
[3]EUR-Lex, Carbon Border Adjustment Mechanism summaryretrieved 8 Jun 2026

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